| 释义 |
historical cost 英hɪs'tɒrɪkəl kɒst美hɪ'stɔːrɪkəl kɔːst
基本例句
过去成本
Capital may be valued at historic cost in terms of past expenditures on productive assets.资本可以按照生产性资本的过去费用的过去成本来进行估价。
The traditional orientation of accounting was to record transactions at theirhistorical cost.会计的统计方法是按原始成本记录交易数量来进行的。
Long-term liabilities are measured in accordance withhistorical costprinciple.长期负债按照历史成本原则计量。
Inventories are normally accounted for athistorical cost, as the cost principle requires.根据历史成本原则，存货通常按历史成本进行会计处理。 |